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The Receivables Turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by average Accounts Receivable. An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. CUB Elecparts's Revenue for the
three
months ended in Mar. 2026 was NT$760 Mil. CUB Elecparts's average Accounts Receivable for the
three
months ended in Mar. 2026 was NT$1,242 Mil.
Hence, CUB Elecparts's Receivables Turnover for the
three
months ended in Mar. 2026 was 0.61.
An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. This metric is commonly used to compare companies within the same industry to check whether they are on par with their competitors.
CUB Elecparts Receivables Turnover Related Terms
CUB Elecparts Receivables Turnover Historical Data
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The historical data trend for CUB Elecparts's Receivables Turnover can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
TPE:2231 vs ORLY, AZO: Receivables Turnover Comparison
For the Auto Parts subindustry, CUB Elecparts's Receivables Turnover, along with its competitors' market caps and Receivables Turnover data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
CUB Elecparts Receivables Turnover vs Vehicles & Parts Industry
For the Vehicles & Parts industry and Consumer Cyclical sector, CUB Elecparts's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where CUB Elecparts's Receivables Turnover falls into.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
CUB Elecparts (TPE:2231) has a Receivables Turnover of 0.61 as of Mar. 2026. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on CUB Elecparts and its competitors. According to the industry distribution chart, CUB Elecparts ranks #1227 out of 1316 companies in the Vehicles & Parts industry, placing it in the top 93.2%.
Is CUB Elecparts' Receivables Turnover too high?
CUB Elecparts' current Receivables Turnover is 0.61. The Vehicles & Parts industry median Receivables Turnover is 5.99. CUB Elecparts' value of 0.61 is 89.8% below this industry median. Based on the distribution chart, CUB Elecparts ranks #1227 out of 1316 companies in the Vehicles & Parts industry, which is in the bottom quartile relative to peers. Overall, CUB Elecparts has a GF Score™ of 68/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does CUB Elecparts' Receivables Turnover compare to ORLY and AZO?
According to the Vehicles & Parts industry distribution chart, CUB Elecparts ranks #1227 out of 1316 companies for Receivables Turnover. This places CUB Elecparts in the lower half of its industry. The industry median Receivables Turnover is 5.99. CUB Elecparts' value of 0.61 is 89.8% below this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Receivables Turnover for a Vehicles & Parts company?
The median Receivables Turnover among Vehicles & Parts companies is 5.99, based on 1,316 companies in the industry. Companies in the top quartile (top 25%) have a Receivables Turnover significantly above this median, while those in the bottom quartile fall well below. However, Receivables Turnover should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. CUB Elecparts's current Receivables Turnover of 0.61 is 89.8% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Receivables Turnover mean?
A high Receivables Turnover can signal that a stock is expensive relative to its fundamentals. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on CUB Elecparts and its competitors. For the Vehicles & Parts industry, the median Receivables Turnover is 5.99 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CUB Elecparts's current Receivables Turnover is 0.61. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CUB Elecparts stock overvalued right now?
Based on GuruFocus' analysis, CUB Elecparts (TPE:2231) is currently considered Fairly Valued. The stock's GF Value™ is NT$96.30, compared to a current price of NT$90.00 — trading 6.5% below its estimated fair value. The current Receivables Turnover is 0.61 and 89.8% below the Vehicles & Parts industry median of 5.99. CUB Elecparts' overall GF Score™ is 68/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Receivables Turnover calculated?
Receivables Turnover is calculated from a company's financial statements. For CUB Elecparts (TPE:2231), the current Receivables Turnover is 0.61 as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is CUB Elecparts (TPE:2231) Overvalued in 2026?
Based on GuruFocus' analysis, CUB Elecparts stock appears to be undervalued.
The current stock price of NT$90.00 is trading 6.5% below its estimated GF Value™ of NT$96.30.
GuruFocus considers CUB Elecparts to be Fairly Valued.
Key valuation signals for TPE:2231:
Receivables Turnover: 0.61
GF Value™: NT$96.30 vs. price of NT$90.00 (6.5% below fair value)
Industry Position: 89.8% below the Vehicles & Parts median (#1227 of 1316)
No single metric tells the full story. See the TPE:2231 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
CUB Elecparts Inc is engaged in the manufacturing, processing, trading, and project construction of various automobile parts, motor switches, electrical products, communications electronic products, and computer peripheral equipment. Its product offerings include tire pressure monitoring systems, driver assistance systems for vehicles, ignition lock switches, combination switches, ABS speed sensors, camshaft position sensors, etc. The Group's reportable segments are: Auto Parts, and Communication Equipment and Engineering. Maximum revenue is generated from the Auto Parts segment, which offers various auto parts and automobile and motorcycle motor switches. Geographically, the Group derives maximum revenue from the USA, and the rest from Taiwan, China, Germany, and other markets.
68GF Score
Get the complete analysis for TPE:2231
Receivables Turnover is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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